2015 (10) TMI 661 - HC - Central Excise

Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee High Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2010 (3) TMI 700 - CESTAT, BANGALORE since an identical issue was dismissed in another appeal 2013 (9) TMI 1019 - ANDHRA PRADESH HIGH COURT . Tribunal in the impugned order held that statement could not be used to find evasion.

Summary

The High Court of Andhra Pradesh dismissed an appeal on an identical issue as a previous case (C.E.A. No. 40 of 2013) by judgment dated 26-9-2013. The current appeal is also dismissed with no order as to costs.